xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
9E+WAn offence under either of the following provisions of the Customs and Excise Management Act 1979 (c. 2)—
(a)section 170 (disregarding subsection (1)(a)) (fraudulent evasion of duty etc.);
(b)section 170B (taking preparatory steps for evasion of duty).